Whenever it appears to the district court that proceedings before it have been instituted by the taxpayer merely for delay, damages in an amount not in excess of $500 shall be awarded to the Virgin Islands by the district court in its decision. Damages so awarded shall be assessed at the same time as the deficiency and shall be paid upon notice and demand from the Director and shall be collected as a part of the tax.
Damages assessable for instituting proceedings before the district court merely for delay
33 V.I.C. § 1313 — under Additions to the Tax, Additional Amounts, and Assessable Penalties.
33 V.I.C. § 1313